FISH v. UNITED STATES

No. 24023.

432 F.2d 1278 (1970)

Clarence Blagen FISH, Administrator with the will annexed of the Estate of Minnie C. Blagen, deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

October 15, 1970.


Attorney(s) appearing for the Case

Milo E. Ormseth (argued), Frederick H. Torp, of Davies, Biggs, Strayer, Stoel & Boley, Portland, Or., for appellant.

William L. Goldman (argued), Lee A. Jackson, Loring W. Post, Attys., Johnnie M. Walters, Asst. Atty. Gen., Tax Division, U. S. Dept. of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., Portland, Or., for appellees.

Before WRIGHT and KILKENNY, Circuit Judges, and TAYLOR, District Judge.


TAYLOR, District Judge:

Clarence Blagen Fish (taxpayer), as administrator of the estate of Minnie C. Blagen, has appealed from an adverse judgment of the District Court on his suit for refund of federal estate taxes in the sum of $33,355.13 plus interest, alleged to have been erroneously assessed and collected from the estate by the Commissioner of Internal Revenue. The taxpayer paid the deficiency assessed by the Commissioner and filed a timely claim for refund,...

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